1. Services Required: o Conduct a comprehensive financial and compliance audit of the County's Annual Comprehensive Financial Report (ACFR) for the fiscal year ending June 30, 2025, in accordance with applicable standards. 2 | P a g e o Ensure compliance with all relevant laws, regulations, and standards, including Generally Accepted Auditing Standards (GAAS), Government Auditing Standards (2018 revision), and the U.S. Office of Management and Budget’s Uniform Guidance. 2. Deliverables: 1. Assistance with preparing and reconciling key financial statements and schedules, including: - Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position. - Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds to the Statement of Activities. 2. Reporting on significant deficiencies and material weaknesses in internal controls, as required (AU-C 265). 3. Submission of the audit report, including all required financial statements, notes, supplementary information, and the Auditor’s opinion, in PDF format to the Secretary of the LGC. 4. Presentation of the audited financial statements and findings to the governing body or audit committee, including: - Description of material weaknesses and internal control findings. - Status of prior-year audit findings. - Financial Performance Indicators based on the audit. 5. Assistance with correcting identified compliance or reporting deficiencies as required by the LGC Staff. 6. Collaboration to ensure the audit and any required submissions, such as the data collection form, comply with state and federal standards.
